Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan
54
4.4 Shortfall
in release of State share of funds
The shortfall in release of funds was also noted at the state level. In 16
States, the State share of funds was either not released or was short‐
released.
The State wise details are given in Annex‐4.3. Case
Study: Non‐release of State Share in Rajasthan, Assam and Andhra Pradesh
The Ministry released an amount of ` 2.82 crore ` 1.04 crore for Churu
district
and ` 1.78 crore for Sikar district of Rajasthan during 2010‐11.
However,
the matching State share was not released. In Assam the State
government released an amount of ` 4.01 crore from the central share to
districts as State share during 2011‐12. This practice was also followed at
district
level. An amount of ` 8.72 crore was transferred from central
share as State share during 2009‐14 in the five test checked districts.
Similarly,
in Vishakhapatnam district of Andhra Pradesh, an amount of
` 0.63 crore was diverted during 2010‐13 towards State share from central
share. The
shortfall in State share indicated lack of commitment on the part of State
Governments and delay in achieving rural sanitation targets.
4.5 Delay
in transfer of funds to the implementing agencies
There was delay beyond the stipulated time
1
in transfer of funds for implementation
of the scheme from apex level SWSM to ultimate implementing
agencies GPs. The State‐wise details are given in Annex‐4.4. Case
Study: Delay in transfer of funds for implementation of the scheme
In
Jammu Kashmir delay in transfer of funds occurred at all the levels
of the implementation as a result the overall delay in flow of funds from
apex level to ultimate implementing agencies ranged between 50 days
and nearly two years as detailed in the table below:
Level Delay
in release of funds Days 2009
‐10 2010
‐11 2011
‐12 2012
‐13 2013
‐14 SWSM
TO DWSM
103 to 323
48 to78
102 to 584
6 to 8
33 to 105
DWSM TO DPO
88 to 141
13 to 153
1 to 146
24 to 121
5 to 84
DPO TO BDO
13 to 30
to 34 8
to 11 18
to 27 6
to 45 SWSM
to BDO 257
to 589 61
to 265 114
to 747 50
to 139 71
to 123
1
As per para 13.2 of the NBA guidelines, the SWSMs were required to release central grants received
along with the matching State share within 15 days to the DWSMs which in turn were required
to transfer the funds to the GPs within 15 days of receipt of funds.
Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan
55
Audit noted that reasons cited for delayed release of funds were time taken
in approval at different level State governmentNodal agencies at District
and
Block level ‐ MeghalayaRajasthanMadhya Pradesh, time taken in
review
of UCs submitted by district implementing agencies ‐ Jharkhand, and
non ‐submission of required documents by the implementing agencies for
release
of funds ‐ Uttarakhand. 4.6
Misappropriation of funds of the scheme
Audit noticed six confirmed cases of misappropriation of scheme funds with
the
financial implication of ` 2.28 crore in six States of Andhra Pradesh, Assam,
Gujarat, Karnataka, Maharashtra and Odisha.
In
Assam, an amount of ` 1.88 crore was fraudulently drawn in Bongaigaon
district of Assam during 2006‐07. The case was investigated by CBI which
advised February 2011 to file a Civil Suit against the accused persons for
recovery of the amount. However, till June 2014, Civil Suit had not been filed
due to want of permission of the State Government. Resultantly, no funds
had been released to Bongaigaon district since 2006‐07. Thus, due to laxity
on the part of Government to file Civil Suit against the accused
personpersons, beneficiaries of Bongaigaon district were deprived of the
benefit of TSC programme.
Further, there were three cases of suspected misappropriation in the three
States
of Andhra Pradesh, Jharkhand and Manipur involving an amount of
` 25.33 crore. The details of confirmed and suspected cases of
misappropriation
are given in Annex‐4.5. 4.7
Diversion of funds amounting to ` 364.20 crore
The terms and conditions governing the grant of funds under the scheme
stipulated the utilisation of funds for the purpose for which it was being
released and no part of it was to be diverted. Scrutiny of the Audited
Statement of Accounts in the Ministry for the period 2009‐13 revealed that
in 13 States
2
funds of the scheme amounting to ` 283.12 crore were diverted
and utilised for the purposes such as advance to staff, creation of capital
assets, Leave Salary Pension Contribution, purchase of vehicles and office
sanitation. The diversion of funds indicated weak internal controls.
22
Bihar, Chhattisgarh, Gujarat, Haryana, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Nagaland,
Punjab, Rajasthan and Uttar Pradesh.
Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan
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The instances of diversion of funds noted in the audit are detailed in
Annex ‐4.6.
In
the six States of Gujarat, Madhya Pradesh, Punjab, Tamil Nadu, Uttar Pradesh
and West Bengal an amount of ` 81.27 crore was diverted to
other schemes viz. MPLADS, MGNREGS and other State sponsored schemes
as
per details given in Annex‐4.6. Case
study: Unauthorised diversion of funds of the scheme
DWSM,
Jajpur in Odisha provided ` 0.12 crore to 25 private colleges for
construction of toilets charging the expenditure to School Toilet
component of the scheme. Since the scheme does not provide
construction of toilets in private colleges, payment of ` 0.12 crore to
private colleges was irregular leading to unauthorised diversion of funds.
The diversion of NBA funds to other scheme indicated that the targets set
up in the AIPs were not realistic.
Ministry stated that if any instance of diversion of funds to any other
schemes or inadmissible expenditure incurred under the programme was
reported in the Audited Statement of Accounts, Ministry pursued with the
States for refundrecoupment.
4.8 Irregular
Kategori